去年我国税收收入达到历史性的15000亿元,国内减税的呼声很高。但作者认为我国的宏观税负并没有一个严格的界定。目前我国的税制改革受到了两方面的制约,一是入世,二是现实的宏观经济发展,税制改革必须与经济社会充分相融,在我国选择次优采取分步到位的税改方式更具可行性。 Last year, our country’s tax revenue reached a historic 1.5 trillion yuan, and the voice of domestic tax cuts is very high. However, the author believes that China’s macro tax burden does not have a strict definition. At present, the tax system reform in our country is restricted by two aspects. One is the accession to the WTO, the other is the actual macroeconomic development. The reform of the tax system must be fully integrated with the economy and society. It is more feasible to adopt a step-by-step tax reform in our country Sex.